STATE OF WISCONSIN
LABOR AND INDUSTRY REVIEW COMMISSION
P O BOX 8126, MADISON, WI 53708-8126 (608/266-9850)


HAUSER TV LTD, Employer

UNEMPLOYMENT INSURANCE CONTRIBUTION LIABILITY DECISION
Account No. 671826, Hearing No. S9700158LX


An administrative law judge (ALJ) for the Division of Unemployment Insurance of the Department of Workforce Development issued a decision in this matter. A timely petition for review was filed.

The commission has considered the petition and the positions of the parties, and it has reviewed the evidence submitted to the ALJ. Based on its review, the commission agrees with the decision of the ALJ, and it adopts the findings and conclusion in that decision as its own, except that it makes the following modifications:

1. Delete the second sentence of the first paragraph on page 4 of the administrative law judge's FINDINGS OF FACT AND CONCLUSIONS OF LAW, and insert therefor:

"However, the evidence did establish that the success or failure of Mr. Fruechte's business depended on the relationship of business receipts to expenditures."

2. In the first sentence of the second paragraph on page 4 of the administrative law judge's FINDINGS OF FACT AND CONCLUSIONS OF LAW, delete "four" and insert therefor "five."

3. Delete the third paragraph and page 4 of the administrative law judge's FINDINGS OF FACT AND CONCLUSIONS OF LAW, and insert therefor:

"In 1997, Mr. Fruechte earned in excess of $1,500.00 in wages in at least one quarter while performing services for Hauser TV Ltd."

DECISION

The decision of the administrative law judge, as modified, is affirmed. Accordingly, Hauser TV Ltd. is obligated to report all wages for service to the department as of January 1, 1997.

Dated and mailed January 29, 1999
hausetv.smd : 132 : 1  EE 410

/s/ David B. Falstad, Chairman

/s/ Pamela I. Anderson, Commissioner

/s/ James A. Rutkowski, Commissioner


MEMORANDUM OPINION

The appellant has petitioned for commission review of the adverse appeal tribunal decision which found that the appellant failed to establish that conditions f. and h. of Wis. Stat. § 108.02(12)(b)2. had been satisfied. The commission has slightly modified the appeal tribunal decision to reflect that condition h. has been satisfied. However, the appellant has satisfied only five of the necessary six of eight conditions. The commission does not agree that the evidence established that Mr. Fruechte could realize a profit or suffer a loss. While the evidence indicates that Mr. Fruechte could lose the opportunity to perform services, he would not actually suffer an out-of-pocket loss. Further, profit potential is lacking particularly since Mr. Fruechte does not control labor charges. While it is possible that Mr. Fruechte would not make as much money as he could if everything went right, there is basically no way for Mr. Fruechte to lose money. Mr. Fruechte is paid when he completes the work not when and if the customer pays, which further decreases any potential for loss. For these reasons, and for the reasons set forth in the appeal tribunal decision, the commission affirms that decision as modified.

cc: David Morrison CPA
Morrison & Associates

Attorney Jorge Fuentes
Enforcements Section


[ Search UC Decisions ] - [ UC Digest - Main Index ] - [ UC Legal Resources ] - [ LIRC Home Page ]